VAT Refund for UAE Nationals Building a New Home
Under Cabinet Decision No. 1 of 2018, UAE nationals who build a new residential property for personal use can reclaim VAT paid on construction costs, up to AED 150,000 per property. Most eligible nationals never claim. Our partnered tax professionals handle the full application.
Who Qualifies for the UAE Nationals VAT Refund
Cabinet Decision No. 1 of 2018 entitles UAE nationals to a refund of VAT paid on goods and services used in the construction of a new residential building, where the property is for their own personal residential use. The scheme is separate from the business VAT refund process. Most eligible homebuilders miss the claim because the 12-month window passes before they are aware of the entitlement.
| Eligibility Condition | Status |
|---|---|
| UAE national (Emirates ID holder) | Yes, UAE citizenship required |
| New residential property only | Yes, must be a newly constructed building |
| For personal residential use | Yes, must be owner's primary residence |
| First occupation | Yes, property must not have been occupied before |
| Claim window | Within 12 months of building completion certificate |
| Investment or rental properties | No, scheme does not cover non-residential use |
Source: Cabinet Decision No. 1 of 2018 on the Refund of Value Added Tax Paid on Goods and Services Connected with the Construction of a New Residence for UAE Nationals.
How We Handle Your UAE Nationals VAT Refund
Eligibility and Document Review
We confirm your eligibility: UAE national status, property type, personal use purpose, and that the claim is within the 12-month window from your completion certificate. We then prepare the document checklist: building permit, completion certificate, title deed or ownership proof, all construction invoices, Emirates ID, and passport.
Refund Application Preparation
We compile all eligible invoices, verify that each supplier was VAT-registered and charged 5% correctly, and calculate the total refundable amount up to the AED 150,000 cap. We prepare the FTA refund application with all required supporting documentation.
EmaraTax Submission and Follow-Up
We submit the application through EmaraTax and track FTA processing. The FTA reviews the application and may request additional documentation. We respond to any FTA queries on your behalf and confirm the refund amount and payment timeline to you once approved.
Flat Fee. You Keep the Full Refund.
One-time fee to prepare, compile, and submit your UAE nationals VAT refund claim. No percentage of refund taken.
UAE Nationals VAT Refund
- ✓Eligibility and window confirmation
- ✓Document collection checklist
- ✓Invoice compilation and VAT verification
- ✓EmaraTax refund application submission
- ✓FTA query handling included
- ✓Refund confirmation in writing
Large or Complex Claim
- ✓Claim approaching AED 150,000 cap
- ✓Multiple contractors and suppliers
- ✓Partial eligibility assessment (mixed use)
- ✓Appeal handling if claim is rejected
- ✓Full audit trail documentation
The AED 150,000 refund cap is per residential building, not per applicant. Most eligible nationals who do not claim lose the entitlement when the 12-month window passes.
Why CalcUAE for UAE Nationals VAT Refund
12-Month Window Managed
The refund window closes exactly 12 months after your completion certificate. We confirm your deadline on day one so there is no risk of missing it.
Invoice Verification Included
We verify that each supplier was VAT-registered and charged 5% correctly before including invoices in the claim. Invoices from unregistered suppliers are not refundable and must be excluded.
Flat Fee, Not a Percentage
On a AED 150,000 refund, an agent charging 10% takes AED 15,000. We charge a flat fee. The refund is yours.
FTA Queries Handled
The FTA frequently requests additional documentation during the review of nationals refund claims. We respond to every query on your behalf, in Arabic and English.
UAE Nationals VAT Refund: Common Questions
Who is eligible for the UAE nationals home VAT refund?
UAE nationals (Emirati citizens holding a valid Emirates ID) who have built a new residential property for their own personal residential use are eligible under Cabinet Decision No. 1 of 2018. The property must be newly constructed, must be for personal occupation rather than rental or investment, and must not have been previously occupied. The refund application must be submitted within 12 months of the building completion certificate.
What is the maximum VAT refund for UAE nationals?
The refund is capped at AED 150,000 per residential building. The actual refund is 5% of eligible construction costs, up to that cap. To reach the cap, total eligible construction costs would need to exceed AED 3,000,000. The cap applies per building, not per applicant, so a national building multiple homes can potentially claim on each.
What costs are eligible for the UAE nationals VAT refund?
Eligible costs include construction materials, contractor services, architectural and engineering fees, and other services directly connected to the construction of the residential building. Costs must be supported by valid tax invoices from VAT-registered suppliers who charged 5% VAT. Land purchase costs and costs incurred before VAT was introduced in January 2018 are not eligible.
Can I claim if construction is not yet complete?
No. The refund claim can only be submitted after the completion certificate is issued by the relevant authority. The 12-month window starts from the date of the completion certificate. If you are still under construction, you cannot claim yet, but you should keep all invoices and ensure your contractors issue proper tax invoices.
What happens if I miss the 12-month window?
The FTA does not grant extensions to the 12-month window under Cabinet Decision No. 1 of 2018. If the window passes without a claim, the entitlement is permanently lost. If your completion certificate was recently issued, contact us now to assess your window and start the claim process.
Claim Up to AED 150,000 Before the 12-Month Window Closes
WhatsApp us your completion certificate date and we confirm your eligibility and remaining window the same day. Flat fee, full refund kept by you.
WhatsApp +971 55 963 0486